Santa Claus has gone on vacation and this year his replacement is a girl: Santa Belle. It is She who welcomes the two best children in the world who are given the chance to visit Santa’s Kingdom. By mistake, the machinery teleports Tony and Frank, a pair of middle-aged thieves, into the castle. The elves who live hundreds of years don’t realize the difference. Only Sam, Belle’s assistant, suspects that something is wrong. In the meantime, the two funny thieves set out to steal the elves’ gold, but in order to open the safe in which it is located, they must find the clues contained within the Puffins’ cartoons and face Johnny Puff.